Eric T. Rapley

Colorado State University, Fort Collins - Department of Accounting

Assistant Professor

257 Rockwell Hall

Fort Collins, CO 80523

United States

SCHOLARLY PAPERS

8

DOWNLOADS

571

SSRN CITATIONS
Rank 38,820

SSRN RANKINGS

Top 38,820

in Total Papers Citations

4

CROSSREF CITATIONS

10

Scholarly Papers (8)

1.

The Effects of Disclosing Critical Audit Matters and Auditor Tenure on Investors’ Judgments

Number of pages: 48 Posted: 19 Dec 2018
Eric T. Rapley, Jesse C. Robertson and Jason L. Smith
Colorado State University, Fort Collins - Department of Accounting, University of North Texas and University of Nevada, Las Vegas
Downloads 205 (149,400)
Citation 1

Abstract:

Loading...

Critical audit matters, auditor tenure, nonprofessional investors, financial reporting quality

2.

Disaggregated Capital Expenditures

Number of pages: 40 Posted: 01 Apr 2015 Last Revised: 20 Apr 2019
Brooke Beyer, Don Herrmann and Eric T. Rapley
Kansas State University, Oklahoma State University - Stillwater - School of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 121 (233,287)
Citation 1

Abstract:

Loading...

Capital Expenditures; Disaggregation; Maintenance CAPX; Growth CAPX.

3.

Schedule UTP: Stock Price Reaction and Economic Consequences

Journal of American Taxation Association, Vol. 35, No. 1, 2013 DOI: 10.2308/atax-50246, 2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 44 Posted: 03 Jul 2012 Last Revised: 25 Aug 2018
John L. Abernathy, Stephan Davenport and Eric T. Rapley
Kennesaw State University, University of Tennessee, Chattanooga - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 118 (237,767)
Citation 4

Abstract:

Loading...

Schedule UTP, tax avoidance, uncertain tax positions, event study

4.

Real Earnings Management by Benchmark-Beating Firms: Implications for Future Profitability

Accounting Horizons, Forthcoming
Number of pages: 54 Posted: 24 Jul 2018
Brooke Beyer, Sandeep Nabar and Eric T. Rapley
Kansas State University, Oklahoma State University, Stillwater - Spears School of Business and Colorado State University, Fort Collins - Department of Accounting
Downloads 71 (329,148)
Citation 1

Abstract:

Loading...

real earnings management, future operating performance, signaling, opportunistic behavior

5.

High-Quality Information Technology and Capital Investment Decisions

Number of pages: 55 Posted: 05 Jul 2019
Kennesaw State University, Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting
Downloads 56 (374,802)

Abstract:

Loading...

internal information quality; capital expenditure; research and development; acquisition; information technology quality

6.

Internal Capital Market Inefficiencies, Shareholder Payout, and Abnormal Leverage

Journal of Corporate Finance, Vol. 43, 39-57, DOI.org/10.1016/j.jcorpfin.2016.12.009
Posted: 23 Aug 2018
Brooke Beyer, Jimmy Downes and Eric T. Rapley
Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting

Abstract:

Loading...

Internal Capital Market, Foreign Cash, Dividend, Repurchase, Payout Policy, Abnormal Leverage

7.

External Auditor Responses to Tax Risk

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 27 Oct 2016 Last Revised: 11 Sep 2019
Kennesaw State University, Claremont McKenna College - Robert Day School of Economics and Finance, Colorado State University, Fort Collins - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

Abstract:

Loading...

Audit Fees, Tax Risk, Effective Tax Rates, Auditor-Provided Tax Services, Nonaudit Services

8.

Earnings Management Constraints and Classification Shifting

Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 600-626, 2014
Number of pages: 27 Posted: 26 Jul 2014
John L. Abernathy, Brooke Beyer and Eric T. Rapley
Kennesaw State University, Kansas State University and Colorado State University, Fort Collins - Department of Accounting
Downloads 0 (673,801)
  • Add to Cart

Abstract:

Loading...

earnings management, earnings management constraint, classification shifting